Research On The Tax Risk Management Of State Grid Of YY Company

With the constant improvement of risk management theory and the development, both at home and abroad more and more enterprises pay more attention to risk control. Tax risk as an important risk in enterprise management, has inevitably become an important part of overall corporate risk management. Especially in recent years, with the constant improvement of legal system in our country, some enterprises did not pay much attention to tax risk control, due to appear in violation of the provisions of tax laws, tax steal peach, was fined by the tax authorities. Enterprises to establish perfect tax risk management system is imminent.State Grid of YY company is a medium-sized state-owned energy companies, a wholly owned subsidiary of shandong province electric power company. In the development of State Grid of YY company in recent years, implement the relevant provisions of the SGC, avoid the risk of a write operation, but still the tax risk management have more holes, operation process of the risk of higher tax related companies need to establish effective risk management system of taxation.State Grid of YY company as an example, based on the theory of COSO risk management and the big corporate tax risk management guidelines as the theoretical basis, reseach the tax risk problem in the process of its operation. Through the analysis of State Grid of YY company business process, using the combination of qualitative and quantitative method for the tax risk to the company for effective identification and evaluation. In this paper, by applying the method of financial statements, risk identification and risk list shows all the tax law may involve tax risk points, help enterprises to effectively identify specific tax of tax risk in the process of operation. Using the AHP analytic hierarchy process through the establishment of pass class hierarchy model, to construct judgment matrix, calculating index weight and the judgment matrix consistency test of three steps, the tax risk quantitative assessment of the company. And in-depth analysis of the cause of its YY power supply company tax risk, and put forward effective targeted tax risk coping strategies and measures, help them establish a system of tax risk management system.